Information for ruling 600012780
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 2103909089 (opens in new tab)
- Description
- The product is vanilla extract, which is a form of a dark brown liquid. It is made from vanilla bean extractives, water, ethanol, sugar. The vanilla extract can be used for baking and cooking, or it can be added directly to food and beverages for its vanilla taste. Manufacturing process: The vanilla has alcohol added as a solvent. The subsequent extract is standardised to meet final specification requirements using water and sugar. The Sugar is used to aid the extraction process and improve the shelf life of the extract. The vanilla extract is put up for retail sale and packaged in 60 ml, 118 ml, 236 ml and 32-ounce bottles and is also available in 1-gallon jugs and 55-gallon drums.
- Keywords
-
- ETHANOL
- FOOD PREPARATION
- VANILLA
- PUT UP FOR RETAIL SALE
- VANILLA EXTRACT
- SUGAR
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect : a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5 (b) - has been used to identify the type of packaging as 60 ml, 118 ml, 236 ml and 32 ounce bottles and is also available in 1 gallon jugs and 55 gallon drums. GIR 6 - has been used to classify the goods to subheading level 210390 Other than elsewhere specified 8 Digit code 21039090 - Other than elsewhere specified 10 Digit code 2103909089 - Other than containing tomato; other than monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate Also classified in accordance with: Harmonised System Explanatory Note A paragraph 1 to heading 2103 Harmonised System Explanatory Note to heading 3301 Note (a) Chapter 33 to Note 2